Government of The National Capital Territory of Delhi Finance Department

Appointment of Authority under Delhi GST Act

Issue Date: 01 December 2025 Published: 03 December 2025

Gazette ID: SG-DL-E-03122025-268194 Download PDF

Back to Feed

Core Purpose

This notification appoints April 1, 2025, as the date from which the Authority under Section 171(2) of the Delhi Goods and Services Tax Act, 2017, will cease to accept requests for examination of commensurate price reductions.

Detailed Summary

The Finance (Expenditure-I) Department of the Government of the National Capital Territory of Delhi issued Notification No. 19/2024-State Tax on December 1, 2025, under F.No. 3(34)/Fin.(Exp-I)/2025-26/DS-I/1152. In exercise of powers conferred by the proviso to sub-section (2) of section 171 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of the National Capital Territory of Delhi, acting on the recommendations of the Council, has appointed April 1, 2025, as the date. From this date, the Authority referred to in the said section shall no longer accept requests for examination regarding whether input tax credits availed by any registered person or reductions in the tax rate have actually resulted in a commensurate reduction in the price of goods or services or both supplied by that registered person. This notification comes into force on its date of publication in the Official Gazette.

Full Text

REGO. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette EXTRAORDINARY SG-DL-E-03122025-268194 PUBLISHED BY AUTHORITY No. 368] DELHI, MONDAY, DECEMBER 1, 2025/ AGRAHAYANA 10, 1947 [N., C., T. D. No. 355 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI DELHI GAZETTE : EXTRAORDINARY PART IV] FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 1st December, 2025 No. 19/2024-State Tax F.No. 3(34)/Fin.(Exp-I)/2025-26/DS-I/1152.— In exercise of the powers conferred by proviso to sub-section (2) of section 171 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby appoints the 1st day of April, 2025 as the date from which the Authority referred to in the said section shall not accept any request for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by that registered person. 2. This notification shall come into force on the date of its publication in the Official Gazette. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANGEJ SINGH, Dy. Secy.(Fin.) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. GORAKHA NATH YADAVA Digitally signed by GORAKHA NATH YADAVA Date: 2025.12.03 15:55:51 +05'30'

Never miss important gazettes

Create a free account to save gazettes, add notes, and get email alerts for keywords you care about.

Sign Up Free